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1、AbstractInformationdisclosureoflistedcompaniesisalistedcompanywillofferimportantinformationwhichwillaffectinvestorstodecision–makingdirectlyorindirectlytoinvestorspubliclyintheformofreports,investorsunderstandingoflistedcompanies,securitiesregulatorybodiesm
2、onitoringtheprimarymeansoflistedcompanies,butalsotoresolveaSecuritiesMarket,"asymmetricinformation"meanstherootoftheproblem,itsimportantaimsistosafeguardtheinterestsofinvestors.Asymmetricinformationaffectthesecuritiesmarketefficiency.Informationdisclosureof
3、listedcompaniescanchangetheasymmetryofinformationandimprovemarketefficiency,butthedisclosureoffalseinformationmayresultinthestockmarketcrisisofconfidence.Promotelong-termdevelopmentofsecuritiesmarketshealthily,itneedtoimprovethequalityofinformationdisclosur
4、e.ButwidespreadproblemsofqualityofdisclosureoffinancialinformationoflistedcompaniesinchinahasbecomeanimportantfactorofhinderingthedevelopmentofChinesesecuritiesmarket.Thearemanycausesofthequalityofdisclosureoffinancialinformation,includingspecificinternalfa
5、ctorsandexternalfactors.Externalfactorsaremainlymarketsupervision,auditingintermediaries,thequalityofinformationusersandsoon.Internalfactorsarethemainstructureofpropertyrights,corporategovernancestructure,financialperformance,qualityandotherinformationprovi
6、ders.Theinternalfactorsthataffectthequalityofinformationdisclosureofthesource,inspectionandinternalfactorsisofgreatsignificance.Therefore,thispapernormsandempiricalresearchonacombinationofmethods,mainlyoncorporategovernancestructure,financialoperationofthei
7、nternalfactorsandresearchthisfactorshowtoaffectthequalityofinformationdisclosure.AtthesametimeaccordingtothedisclosureinformationevaluationresultsoflistedcompaniesoftheShenzhenStockExchangein2006,theShenzhenStockExchangelistedcompanyin2006asasample,combined
8、companyannualreports,selectthestructureofpropertyrights,corporategovernanceandfinancialoperationofsuchfactors,theuseoftheselectedmodelLOGISTICRegressionanalysisoffactorsrelatedtotheempiricalresultsshow
